MOHAMMED IBRAHIM NOOR MOHAMMED V. THE INCOME TAX OFFICER

WP(C)/18297/2021

AI Insights

The case involves Mohammed Ibrahim Noor Mohammed, the petitioner, who contested the revision of his income tax assessment for the year 2015-16 by the second respondent, the Principal Commissioner of Income Tax, under section 263 of the Income Tax Act, 1961. The petitioner had previously filed an appeal and a stay petition with the Income Tax Appellate Tribunal, Cochin, which had not been addressed for over a year. The High Court intervened to ensure a timely resolution of the stay petition and suspended further proceedings based on the revised assessment until the Tribunal's decision.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 762599 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-09-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Income tax appellate tribunal; Income tax assessment; Revision of Assessment; Stay Petition
• Section: 263

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 8TH DAY OF SEPTEMBER 2021 / 17TH BHADRA, 1943 WP(C) NO. 18297 OF 2021 PETITIONER: MOHAMMED IBRAHIM NOOR MOHAMMED ROYAL VILLA, AKSHAYA NAGAR, KODUVAYUR, PALAKKAD DISTRICT. BY ADV.HARISANKAR V. MENON ADV.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 5, AAYAKAR BHAVAN, PALAKKAD-678001. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, THRISSUR-680001. 3 THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, BLOCK C-1 & C-2, KENDRIYA BHAVAN, KAKKANAD, KOCHI-682037. 4 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110001. W.P.(C) No.18297/21 -:2:- BY SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.18297/21 -:3:- BECHU KURIAN THOMAS, J. ------------------------------------ W.P.(C) No.18297 of 2021 -------------------------------------- Dated this the 8th day of September, 2021 JUDGMENT First respondent finalised the assessment of the petitioner under the Income Tax Act, 1961, for the year 2015-16 as per Ext.P1. Thereafter, the second respondent suo motu revised the said assessment order in exercise of the powers under section 263 of the Income Tax Act, 1961 and rendered Ext.P2 order. 2. Petitioner has preferred an appeal before the Income Tax Appellate Tribunal, Cochin, memorandum of which is produced as Ext.P3. He has also preferred Ext.P6 stay petition before the Tribunal. It is the case of the petitioner that in spite of the lapse of more than one year since filing of the appeal, the same has not been taken up for consideration. 3. Taking note of the circumstances arising in the case, I deem it necessary to direct the Income Tax Appellate Tribunal, Cochin, to dispose of Ext.P6 stay petition in a time bound manner. 4. Accordingly, there will be a direction to the Income Tax W.P.(C) No.18297/21 -:4:- Appellate Tribunal, Cochin, to consider Ext.P6 stay petition filed by the petitioner, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. It is also made clear that if the Tribunal so pleases, based upon its workload, even the appeal itself can be taken up and disposed of in the meantime. All proceedings pursuant to Ext.P2 shall be kept in abeyance until an order as directed above is passed by the Tribunal. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.18297/21 -:5:- APPENDIX OF WP(C) 18297/2021 PETITIONER'S/S' EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT. EXHIBIT P4(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT. EXHIBIT P5(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P6 COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P7 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT. EXHIBIT P7(a) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT. "